The tariff classification of a girl’s coat from China.

N035223 August 8, 2008 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6102.30.2020 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of a girl’s coat from China. Dear Ms. Wong: This letter replaces N013247, dated July 19, 2007. You advise in your letter dated August 4, 2008 that the correct style number is PP 369883 and not PP 369874 as you had originally indicated. The change is contained in the following text. The submitted sample was previously returned to you. Your submitted sample, style PP 369883 is described as a faux shearling coat. You state that the item is made of polyester bonded fabric. The hip-length garment is constructed of a shell composed of one layer on the outer surface of brushed knit fabric and one layer on the inner surface of finely knit brushed micro fleece pile fabric. The garment has a stand-up collar, a full front opening with zipper closure, long sleeves with turned up cuffs, two patch pockets and embroidery work and decorative stitching at the garment front. Following Chapter 60, Note 1(c), laminated knit pile fabric whether laminated to a knit or to a woven fabric is considered a knit fabric. The applicable subheading for style PP 369883 will be 6102.30.2020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for overcoats, carcoats, capes cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6104: of man-made fibers: other: other: girls’. The duty rate will be 28.2 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Girls’ man-made fiber coats fall within textile category 635. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division